BHAGWAN Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) Heard on the question of admission and interim relief.

(2.) By this writ petition, the petitioner has challenged the order of Collector of Stamps dated 16/6/2017 whereby the document in question has been treated to be a lease deed and petitioner is required to pay the stamp duty in terms of Article 33 of Schedule 1A of Stamp Act. Petitioner has also challenged the order dated 14/2/2019 whereby revision petition has been dismissed by the board of revenue on the ground of delay.

(3.) Having heard the learned counsel for the parties and on perusal of the record it is noticed that the agreement dated 2/2/2010 was executed by respondent no. 2 in favour of petitioner in respect of lifting and transportation of sand from the sand mine. This agreement was executed on 100 rupees stamp paper and respondent no. 1 on the basis of audit objection had initiated proceeding on the ground that proper stamp duty was not paid by petitioner and after issuing show cause notice and giving an opportunity of hearing to petitioner the impugned order dated 16/6/17 has been passed by respondent no. 1 holding that agreement in question is a lease deed and the stamp duty amounting to Rs. 9,32,562/- is payable on the aforesaid instrument and also imposing the penalty of Rs. 10,000/- under Section 40 of the Act. The petitioner had preferred the revision petition before the Board of revenue on 5/9/2018 after one year and said revision petition has been dismissed vide order dated 14/2/2019 on the ground of delay.